Issuance of Materials

On May 7, Jernigan Company purchased on account 660 units of raw materials at $13 per unit. During May, raw materials were requisitioned for production as follows: 257 units for Job 200 at $11 per unit and 323 units for Job 305 at $13 per unit.

Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank.

May 7

Journalize the entry on May 31 to record the requisition from the materials storeroom. If an amount box does not require an entry, leave it blank.

May 31